Manufacture by formulation: adding carriers or solvents to concentrated pesticides constitutes manufacture and changes excise classification. Addition of carriers, solvents and other ingredients to concentrated pesticidal chemicals produces a new product fit for direct use and therefore constitutes manufacture for excise duty purposes; bulk pesticide chemicals are now classifiable either under general chemical chapters or under the residual heading for chemical preparations rather than automatically under the pesticide formulation heading, and the prior instruction on this treatment has been withdrawn.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Manufacture by formulation: adding carriers or solvents to concentrated pesticides constitutes manufacture and changes excise classification.
Addition of carriers, solvents and other ingredients to concentrated pesticidal chemicals produces a new product fit for direct use and therefore constitutes manufacture for excise duty purposes; bulk pesticide chemicals are now classifiable either under general chemical chapters or under the residual heading for chemical preparations rather than automatically under the pesticide formulation heading, and the prior instruction on this treatment has been withdrawn.
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